Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• rejecting taxpayer’s argument that because he never abandoned his intention to return to his permanent home, he had the right to take deductions under section 162(a)
• though it is known a job will terminate at future date, it is not temporary if expected to last for a substantial or indefinite period of time

Source: CourtListener parenthetical corpus (CC0).